PRISMA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PRISMA
Largest movements
- Tangible fixed assets -€141,263
down €141,263 (-17.3%), from €818,526 to €677,263
- Cash +€49,247
up €49,247 (+37.6%), from €130,922 to €180,169
mainly Depreciation (+€109,586) and Net result for the year (+€75,605)
- Reserves +€326,856
up €326,856 (+217.6%), from €150,227 to €477,083
- Profit (loss) carried forward -€251,250
no longer reported in 2025 (was €251,250)
- Current portion of long-term debt -€59,660
down €59,660 (-63.6%), from €93,793 to €34,134
- Debts after one year -€50,473
down €50,473 (-47.9%), from €105,396 to €54,923
- Revaluation surpluses -€36,895
down €36,895 (-20.0%), from €184,475 to €147,580
- Staff costs -€64,076
down €64,076 (-12.4%), from €514,808 to €450,731
- Gross operating margin -€54,929
down €54,929 (-7.5%), from €728,779 to €673,850
- Depreciation -€14,108
down €14,108 (-11.4%), from €123,693 to €109,586
- Financial income +€8,999
up €8,999 (+163626.2%), from €6 to €9,005
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,032,910 | €947,071 | -€85,839 | -8.3% |
| Fixed assets | 21/28 | €818,666 | €677,403 | -€141,263 | -17.3% |
| Tangible fixed assets | 22/27 | €818,526 | €677,263 | -€141,263 | -17.3% |
| Land and buildings | 22 | €644,057 | €579,391 | -€64,665 | -10.0% |
| Plant, machinery and equipment | 23 | €89,592 | €47,639 | -€41,953 | -46.8% |
| Furniture and vehicles | 24 | €16,509 | - | -€16,509 | |
| Leasing and similar rights | 25 | €68,368 | €50,233 | -€18,136 | -26.5% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €214,244 | €269,667 | +€55,424 | +25.9% |
| Amounts receivable within one year | 40/41 | €83,214 | €89,434 | +€6,220 | +7.5% |
| Trade receivables | 40 | €82,986 | €88,822 | +€5,836 | +7.0% |
| Other amounts receivable | 41 | €228 | €612 | +€384 | +168.2% |
| Cash at bank and in hand | 54/58 | €130,922 | €180,169 | +€49,247 | +37.6% |
| Deferred charges and accrued income | 490/1 | €108 | €65 | -€43 | -39.9% |
| Total equity and liabilities | 10/49 | €1,032,910 | €947,071 | -€85,839 | -8.3% |
| Equity | 10/15 | €656,048 | €694,759 | +€38,710 | +5.9% |
| Contributions | 10/11 | €70,096 | €70,096 | = | 0.0% |
| Revaluation surpluses | 12 | €184,475 | €147,580 | -€36,895 | -20.0% |
| Reserves | 13 | €150,227 | €477,083 | +€326,856 | +217.6% |
| Distributable reserves | 133 | €150,227 | €477,083 | +€326,856 | +217.6% |
| Profit (loss) carried forward | 14 | €251,250 | - | -€251,250 | |
| Provisions and deferred taxes | 16 | €71,077 | €71,077 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €71,077 | €71,077 | = | 0.0% |
| Pensions and similar obligations | 160 | €71,077 | €71,077 | = | 0.0% |
| Amounts payable | 17/49 | €305,785 | €181,236 | -€124,550 | -40.7% |
| Amounts payable after more than one year | 17 | €105,396 | €54,923 | -€50,473 | -47.9% |
| Financial debts | 170/4 | €105,396 | €54,923 | -€50,473 | -47.9% |
| Amounts payable within one year | 42/48 | €200,389 | €126,313 | -€74,077 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €93,793 | €34,134 | -€59,660 | -63.6% |
| Trade debts | 44 | €19,924 | €22,069 | +€2,145 | +10.8% |
| Suppliers | 440/4 | €19,924 | €22,069 | +€2,145 | +10.8% |
| Taxes, remuneration and social security | 45 | €86,669 | €70,111 | -€16,558 | -19.1% |
| Taxes | 450/3 | €21,630 | €13,166 | -€8,464 | -39.1% |
| Remuneration and social security | 454/9 | €65,039 | €56,945 | -€8,094 | -12.4% |
| Other amounts payable | 47/48 | €4 | - | -€4 | |
| Non-recurring operating income | 76A | €39,995 | €43,895 | +€3,900 | +9.8% |
| Remuneration, social security and pensions | 62 | €514,808 | €450,731 | -€64,076 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,693 | €109,586 | -€14,108 | -11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,773 | +€1,773 | |
| Other operating charges | 640/8 | €9,698 | €9,374 | -€324 | -3.3% |
| Non-recurring operating charges | 66A | €5,485 | €10,233 | +€4,748 | +86.6% |
| Gross operating margin | 9900 | €728,779 | €673,850 | -€54,929 | -7.5% |
| Operating profit (loss) | 9901 | €75,095 | €92,153 | +€17,058 | +22.7% |
| Financial income | 75/76B | €6 | €9,005 | +€8,999 | +163626.2% |
| Recurring financial income | 75 | €6 | €9,005 | +€8,999 | +163626.2% |
| Financial charges | 65/66B | €6,480 | €3,788 | -€2,692 | -41.5% |
| Recurring financial charges | 65 | €6,480 | €3,788 | -€2,692 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €68,620 | €97,370 | +€28,750 | +41.9% |
| Income taxes | 67/77 | €19,869 | €21,764 | +€1,896 | +9.5% |
| Profit (loss) for the period | 9904 | €48,752 | €75,605 | +€26,854 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,752 | €75,605 | +€26,854 | +55.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.